Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1153 - AT - Income TaxAssessment u/s 143(3) r.w.s. 147 – Depreciation on windmill @ 80% or not - Held that:- Following K.K.S.K. Leather Processors P. Ltd. v. ITO [2009 (11) TMI 556 - ITAT MADRAS-D] - The claim made in the "return" of income filed within the due date of filing is sufficient for exercising the option as required under the second proviso of rule 5(1A) - Decided against Revenue.
|